Reimbursement of Central Sales Tax (CST) / Drawback - CBEC's Customs Manual 2023 - Customs

21. Reimbursement of Central Sales Tax (CST) / Drawback: 21.1 Supplies from DTA to EOUs are regarded as deemed exports and considered for discharge of any export obligation on the supplier. For such supplies, the DTA supplier (or the EOU if the DTA supplier gives a disclaimer) is eligible for the following benefits: (i) Supply of goods against Advance Authorisation/ Advance Authorisation for annual requirement / DFIA; (ii) Deemed Export Drawback; (iii) Exemption from terminal excise duty where supplies are made against ICB. In other cases, refund of terminal excise duty. 21.2 Goods manufactured in India and supplied to EOU are eligible for reimbursement of CST. 21.3 All the above benefits are administered and disbursed by the Development Commissioner/ Regional Authority of DGFT under the Ministry of Commerce.